| As we all know,the development of Chinese enterprises is generally not long,and the management methods are relatively simple.One of the important reasons for the lack of competitiveness of enterprises is the low management efficiency.An innovative management model,the Amoeba model,emerged at the historic moment.Its main idea is to divide the company into many small Amoeba.Each Amoeba has its own core of leadership and maintains direct contact with the market.At the same time,it has the power to independently formulate work plans,independent operations and accounting.The management goals of Little Amoeba need to be consistent with that of Big Amoeba.Each Amoeba member consciously maintains a high level of work enthusiasm,works in concert,and always participates in his Amoeba’s business activities.The essence of the Amoeba model lies in developing the potential of employees and embodying the advantages of cost control in all links,so as to achieve the purpose of improving the efficiency of enterprise operations and the competitiveness of enterprises.There are three main conditions for the implementation of the Amoeba model.First,mutual trust.Second,all employees participate in operations to maximize the transparency of business operations.The third is to ensure rigorous and timely feedback of the data.The essence of Amoeba is independent accounting.An important part of the Amoeba model is the unit time accounting system.The key point is cost control as well.Therefore,the cost center of the Amoeba model must ensure that it is refined,and it must also formulate reasonable distribution and allocation rules and build it on a fast digital platform.This article outlines the shortcomings exposed by company A as a construction company in the existing cost control process.It considers the feasibility and necessity of formulating a cost control plan under the Amoeba model for it.The three aspects of organization of Amoeba,internal transaction system construction and implementation details are designed to suit Company A’s cost control scheme based on the Amoeba model,and put forward safeguard measures.Relevant conclusions are obtained through research.Construction enterprises can adopt the Amoeba model for cost control,and then optimize the operation and management methods of enterprises.Help the company improve his own market competitiveness.At the same time,the research in this article also provides an example of theoretical and practical reference value for Chinese construction enterprises to adopt the Amoeba model to implement cost control. |
